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Corrective Action Plans

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Finding 12377 (2022-001)
Material Weakness 2022
City of Corpus Christi, Texas
TX
Questioned Costs Allowable Costs / Cost Principles Eligibility
The City of Corpus Christi?s Responsible Official(s) will work with HUD to determine the nature of demolition costs and ensure all demolition costs are being appropriately expended under the grant agreement and ensure costs reported through the Consolidated Annual Performance Evaluation Report have ...
The City of Corpus Christi?s Responsible Official(s) will work with HUD to determine the nature of demolition costs and ensure all demolition costs are being appropriately expended under the grant agreement and ensure costs reported through the Consolidated Annual Performance Evaluation Report have the correct IDIS numbers. Person Responsible: Leticia Kanmore, Grant Monitoring Manager, Neighborhood Services Anticipated Completion Date: May 31, 2023
View Audit 16768 Questioned Costs: $1
Finding 12371 (2022-002)
Significant Deficiency 2022
Wyoming County Board of Education
WV
Allowable Costs / Cost Principles
FINDING # TITLE OF FINDING CONTACT PERSON ANTICIPATED COMPLETION DATE 2022-002 INADEQUATE APPROVALPROCESS FOR RHONDA THOMAS/KEITH STEWART 06/30/23 ...
FINDING # TITLE OF FINDING CONTACT PERSON ANTICIPATED COMPLETION DATE 2022-002 INADEQUATE APPROVALPROCESS FOR RHONDA THOMAS/KEITH STEWART 06/30/23 EXPENDITURES OF FEDERAL AWARDS BRENDA SHUMATE/GRANT CAMPBELL CORRECTIVE ACTION PLANNED TO BE TAKEN: THE CHILD NUTRITION DIRECTOR, ESSERF DIRECTOR, SPECIAL ED DIRECTOR AND CSBO WILL WORK TOGETHER TO ENSURE THAT ALL PROCEDURES FOR THE SPENDING OF FEDERAL AWARDS ARE FOLLOWED. ALL INVOICES WILL PROPERLY HAVE APPROVAL PRIOR TO THE EXPENSING OF FUNDS. MORE CARE WILL BE INSTITUTED TO ENSURE FULL COMPLIANCE.
View Audit 16762
Catholic Charities of the Diocese of Allentown
PA
Questioned Costs Subrecipient Monitoring Eligibility
Finding 2022-001- Eligibility Condition During our audit, for 1 out of 40 individuals selected for testing, the Organization did not maintain eligibility or self-certification documentation. Corrective Action Plan Corrective Action Planned: The Organization agrees with the finding. In the future...
Finding 2022-001- Eligibility Condition During our audit, for 1 out of 40 individuals selected for testing, the Organization did not maintain eligibility or self-certification documentation. Corrective Action Plan Corrective Action Planned: The Organization agrees with the finding. In the future, the Organization will no longer be accepting paper applications for this program due to the efficiency of tracking online applications. Name(s) of Contact Person(s) Responsible for Corrective Action: Robert Nicolella, Executive Director and Susan Mazza, Finance Administrator Anticipated Completion Date: November 2022
View Audit 16760 Questioned Costs: $1
Finding 12367 (2022-004)
Significant Deficiency 2022
Bjc Healthcare
MO
Allowable Costs / Cost Principles Special Tests & Provisions
Finding 2022-004 ? A. Activities Allowed or Unallowed, B. Allowable Costs/Cost Principles, H. Period of Performance and N. Special Tests and Provisions Identification of the federal program: Federal Program: COVID-19 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) (Assistance...
Finding 2022-004 ? A. Activities Allowed or Unallowed, B. Allowable Costs/Cost Principles, H. Period of Performance and N. Special Tests and Provisions Identification of the federal program: Federal Program: COVID-19 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) (Assistance Listing No. 97.036) Federal Agency: U.S. Department of Homeland Security, Federal Emergency Management Agency (FEMA) Pass-Through Entities: Missouri State Emergency Management Agency and Illinois Emergency Management Agency BJC HealthCare Location: Various Pass-Through Award Numbers: PA-07-MO-4490-PW-00281(0) PA-07-MO-4490-PW-00492(664) PA-07-MO-4490-PW-00508(688) PA-05-IL-4489-PW-00787(0), PA-05-IL-4489-PW-00787(1) PA-05-IL-4489-PW-00788(0), PA-05-IL-4489-PW-00788(1) PA-05-IL-4489-PW-00789(0), PA-05-IL-4489-PW-00789(1) PA-05-IL-4489-PW-01324(1704) PA-05-IL-4489-PW-01329(1701) PA-05-IL-4489-PW-01330(1702) Pass-Through Award Periods: 08/01/2020?09/30/2021 01/01/2020?05/11/2023 01/21/2020?03/31/2021 07/01/2020?12/31/2021 07/01/2020?12/31/2021 07/01/2020?12/31/2021 01/01/2020?05/11/2023 01/01/2020?05/11/2023 01/01/2020?05/11/2023 Views of responsible officials and planned corrective actions: BJC HealthCare agrees with the findings as reported. BJC HealthCare is committed complying with program requirements and meeting program objectives as defined in Section 200.303(a) of the Uniform Guidance, regarding auditee internal controls. To facilitate these requirements, BJC HealthCare will implement controls and documentation 1) to demonstrate when the controls was performed and by whom, 2) to ensure that invoices allocated between multiple project worksheets do not exceed the claim in total, and 3) to include a reconciliation to ensure the population ties to the expenses claimed and expenses to be claimed. Responsible Parties: Lori Schreiner, Vice-President, Finance, BJC HealthCare Mark Melliere, Director, System Finance, BJC HealthCare Completion Date: 4th Quarter 2023
View Audit 16759
Finding 12366 (2022-003)
Material Weakness 2022
Bjc Healthcare
MO
Reporting Matching / Level of Effort / Earmarking
Finding 2022-003 ? L. Reporting Identification of the federal program: Federal Program: COVID-19 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) (Assistance Listing No. 97.036) Federal Agency: U.S. Department of Homeland Security, Federal Emergency Management Agency (FEMA) Pa...
Finding 2022-003 ? L. Reporting Identification of the federal program: Federal Program: COVID-19 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) (Assistance Listing No. 97.036) Federal Agency: U.S. Department of Homeland Security, Federal Emergency Management Agency (FEMA) Pass-Through Entities: Missouri State Emergency Management Agency and Illinois Emergency Management Agency BJC HealthCare Location: Various Pass-Through Award Numbers: PA-07-MO-4490-PW-00281(0) PA-07-MO-4490-PW-00492(664) PA-07-MO-4490-PW-00508(688) PA-05-IL-4489-PW-00787(0), PA-05-IL-4489-PW-00787(1) PA-05-IL-4489-PW-00788(0), PA-05-IL-4489-PW-00788(1) PA-05-IL-4489-PW-00789(0), PA-05-IL-4489-PW-00789(1) PA-05-IL-4489-PW-01324(1704) PA-05-IL-4489-PW-01329(1701) PA-05-IL-4489-PW-01330(1702) Pass-Through Award Periods: 08/01/2020?09/30/2021 01/01/2020?05/11/2023 01/21/2020?03/31/2021 07/01/2020?12/31/2021 07/01/2020?12/31/2021 07/01/2020?12/31/2021 01/01/2020?05/11/2023 01/01/2020?05/11/2023 01/01/2020?05/11/2023 Views of responsible officials and planned corrective actions: BJC HealthCare agrees with the findings as reported. BJC HealthCare is committed complying with program requirements and meeting program objectives as defined in Section 200.303(a) of the Uniform Guidance, regarding auditee internal controls. To facilitate these requirements, BJC HealthCare will implement controls and documentation over the timely review and approval of quarterly progress reports submitted to FEMA Responsible Parties: Lori Schreiner, Vice-President, Finance, BJC HealthCare Mark Melliere, Director, System Finance, BJC HealthCare Completion Date: 4th Quarter 2023
View Audit 16759
Finding 12365 (2022-005)
Material Weakness 2022
Bjc Healthcare
MO
Allowable Costs / Cost Principles Reporting
Finding 2022-005 ? A. Activities Allowed or Unallowed and B. Allowable Costs/Cost Principles Identification of the federal program: Federal Program: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Assistance Listing No. 93.498)(PRF) Federal Agency: U.S. Department of...
Finding 2022-005 ? A. Activities Allowed or Unallowed and B. Allowable Costs/Cost Principles Identification of the federal program: Federal Program: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Assistance Listing No. 93.498)(PRF) Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) BJC HealthCare Location: Various Tax Identification Numbers: Various Payment Received Periods: July 1, 2021 through June 30, 2021 (Period 3) and July 1, 2021 through December 31, 2021 (Period 4) Views of responsible officials and planned corrective actions: BJC HealthCare agrees with the finding as reported. BJC HealthCare is committed to complying with program requirements and meeting program objectives as defined in Section 200.303(a) of the Uniform Guidance, regarding auditee internal controls. BJC HealthCare does not expect to report expenses in any future reporting period. If, at some future date, additional funds are received and expenses are utilized for the PRF funds, BJC HealthCare will implement appropriate internal controls around review and approval of allowable activities and allowable costs. Responsible Parties: Lori Schreiner, Vice President, Finance, BJC HealthCare Completion Date: Expenses will not be utilized in future PRF reporting periods.
View Audit 16759
Finding 12362 (2022-002)
Material Weakness 2022
Bjc Healthcare
MO
Matching / Level of Effort / Earmarking Student Financial Aid
Finding 2022-002 ? Information Technology General Controls Identification of the federal program: Federal Program: Student Financial Assistance Cluster: Federal Pell Grant Program (Assistance Listing No. 84.063) and Federal Direct Student Loans (Assistance Listing No. 84.268) Federal Agency: United ...
Finding 2022-002 ? Information Technology General Controls Identification of the federal program: Federal Program: Student Financial Assistance Cluster: Federal Pell Grant Program (Assistance Listing No. 84.063) and Federal Direct Student Loans (Assistance Listing No. 84.268) Federal Agency: United States Department of Education BJC HealthCare Location: Goldfarb School of Nursing Award Periods: January 1, 2022 through June 30, 2022 (included in award year July 1, 2021 through June 30, 2022), and July 1, 2022 through December 31, 2022 (included in award year July 1, 2022 through June 30, 2023) Views of responsible officials and planned corrective actions: BJC HealthCare agrees with the findings as reported. GSON is committed complying with program requirements and meeting program objectives as defined in Section 200.303(a) of the Uniform Guidance, regarding auditee internal controls. To facilitate these requirements, GSON formalized a policy and procedure document regarding access controls to support effective information technology general controls (ITGCs) for the Banner application. A formal user access review will be completed semi-annually and results of the review, including actions taken, will be formally documented. Responsible Parties: David Solovitz, Interim Director Information Technology, Goldfarb School of Nursing Completion Date: The corrective action plan was implemented in Q3 2023.
View Audit 16759
Finding 12361 (2022-001)
Significant Deficiency 2022
Bjc Healthcare
MO
Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles
Finding 2022-001 ? N4. Enrollment Reporting Identification of the federal program: Federal Program: Student Financial Assistance Cluster: Federal Pell Grant Program (Assistance Listing No. 84.063) and Federal Direct Student Loans (Assistance Listing No. 84.268) Federal Agency: United States Departme...
Finding 2022-001 ? N4. Enrollment Reporting Identification of the federal program: Federal Program: Student Financial Assistance Cluster: Federal Pell Grant Program (Assistance Listing No. 84.063) and Federal Direct Student Loans (Assistance Listing No. 84.268) Federal Agency: United States Department of Education BJC HealthCare Location: Goldfarb School of Nursing Award Periods: January 1, 2022 through June 30, 2022 (included in award year July 1, 2021 through June 30, 2022) and July 1, 2022 through December 31, 2022 (included in award year July 1, 2022 through June 30, 2023) Views of responsible officials and planned corrective actions: BJC HealthCare agrees with the findings as reported. The Goldfarb School of Nursing is at Barnes-Jewish College (GSON) is committed to ensuring that student enrollment changes are reported accurately and timely to the National Student Loan Data Systems (NSLDS) in accordance with federal regulations. Procedures and processes have been implemented (to date) to address and correct GSON enrollment reporting compliance. To facilitate the completeness of the enrollment reporting process, the following steps will be incorporated into the GSON?s procedures: ? A second-tier review of student enrollment status reports (SFRNSLC), as prepared by the GSON Registration Technical Specialist, will continue to be completed by the GSON Registrar before submission of data to the National Student Clearinghouse (NSC). The GSON Registrar will randomly select a sample of students to compare enrollment report data to the student information system (Banner) and document their findings. This control was implemented in October 2022. Responsible Parties: Kristina Rieger, Registrar, Goldfarb School of Nursing at Barnes-Jewish College Edward Gricius, Associate Dean, Student Experience & Development, Goldfarb School of Nursing at Barnes-Jewish College Completion Date: The corrective action plan was implemented in October 2022.
View Audit 16759
Finding 12359 (2022-001)
Material Weakness 2022
The Chaldean Community Foundation and Subsidiary
MI
Subrecipient Monitoring Material Weakness Reporting § 200.303 § 200.512
View of Responsible Officials and Corrective Action Plan ? Due to the short timeframe of the grant period, some narrative and financial reports were submitted late. Management has now acted and will prioritize reporting and making sure all reports are submitted on time.
View of Responsible Officials and Corrective Action Plan ? Due to the short timeframe of the grant period, some narrative and financial reports were submitted late. Management has now acted and will prioritize reporting and making sure all reports are submitted on time.
View Audit 16751
Finding 12358 (2022-002)
Significant Deficiency 2022
Brooklyn Law School
NY
Procurement, Suspension & Debarment § 200.318 § 200.326
2022-002 Procurement United States Department of Education? ALN 84.425F Education Stabilization Fund - Institutional Portion Criteria: Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR...
2022-002 Procurement United States Department of Education? ALN 84.425F Education Stabilization Fund - Institutional Portion Criteria: Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition: The Law School could not provide sufficient documented rationales for sole source awards for 2 out of 2 vendors selected for testing. Cause: A Procurement Policy incorporating federal procurement standards identified in 2 CRF Part 200 was not adopted by the Law School until June 15, 2022. As such, the Law School did not have adequate policy during fiscal 2022. Effect: Sole source awards were not properly documented. Questioned Costs: None Context: See condition above. Recommendation: The Law School should ensure that they have sufficient documentation to support rationale for sole source awards and are in compliance with the federal procurement standards. Corrective Action: Effective June 15, 2022, the procurement policy will be adhered to and purchases will be adequately documented. Responsible Persons: Stephanie Vullo, Chief Compliance Officer, 718-780-0605, stephanie.vullo@brooklaw.edu; Herberth Melendez, Associate General Counsel, 718-780-7952, herberth.melendez@brooklaw.edu
View Audit 16740
Finding 12356 (2022-001)
Significant Deficiency 2022
Atkinson County Board of Education
GA
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.404
FA2O22-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency...
FA2O22-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.4250 - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: 5425D2000L2 (Year: 2020), 5425U2L0072 (Year: 202L) Questioned Costs: $61,000.00 Repeat of Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We concur with this finding. The process used to pay retention pay to staff has been reviewed and will only be a paid to staff employed by the Atkinson County Board of Education. Estimated Completion Date: 3/13/2023 Contact Person: Lessie Youngblood Telephone: 912- 422-7878 Email: lyoungblood@atkinson.k12. ga.us
View Audit 16730 Questioned Costs: $1
Finding 12355 (2022-001)
Material Weakness 2022
Rapid City Club for Boys, Inc.
SD
Reporting
Finding No 2022-001: Financial Statement Preparation Responsible Individuals: Roni Williamson, Controller Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the combined financial statements and will continue to have the independen...
Finding No 2022-001: Financial Statement Preparation Responsible Individuals: Roni Williamson, Controller Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the combined financial statements and will continue to have the independent auditor prepare the annual consolidated financial statements. Anticipated Completion Date: Ongoing
View Audit 16728
Whittemore-Prescott Area Schools
MI
School Nutrition Programs Cash Management
As a result of COVID-19 and the unanticipated school closure the Food Service Fund had an increase in funding that was unexpected. As a correction action the Superintendent, Business Manager and Food Service Director will meet on a quarterly basis to review the Food Service budget and monitor the sp...
As a result of COVID-19 and the unanticipated school closure the Food Service Fund had an increase in funding that was unexpected. As a correction action the Superintendent, Business Manager and Food Service Director will meet on a quarterly basis to review the Food Service budget and monitor the spend down plan.
View Audit 16722
Western Maine Community Action, Inc.
ME
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
Corrective Action Plan for Current Year Findings 2022-001 ? Data Collection Form Late Filing Corrective Action Plan To ensure proper timing of the Data Collection Form filing, the CFO will certify and file the data collection form for FY2022 with the Federal Audit Clearinghouse on May 31, 2023, afte...
Corrective Action Plan for Current Year Findings 2022-001 ? Data Collection Form Late Filing Corrective Action Plan To ensure proper timing of the Data Collection Form filing, the CFO will certify and file the data collection form for FY2022 with the Federal Audit Clearinghouse on May 31, 2023, after receiving notification from the auditors that it is ready. The CFO will send a confirmation email to the auditing firm, as well as the CEO upon filing. WMCA will ensure the Accounting Policies and Procedures for WMCA reflect that we must submit within 30 days after receipt of the auditor?s report or nine months after the end of their audit period ? whichever comes first, as required by Federal law. Person(s) Responsible: Rebecca Gage, CFO Timing for Implementation: Implement immediately. Submit within the same day of auditors notice for FY2023. Check and revise policy and procedures, if necessary, within 90 days.
View Audit 16716
Finding 12322 (2022-002)
Significant Deficiency 2022
Brunswick Housing Authority
GA
HUD Housing Programs Internal Control / Segregation of Duties
2022-2 Condition: Deficiencies Noted in Examination of Section Eight (8) Tenant Files Steps to resolve: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement proced...
2022-2 Condition: Deficiencies Noted in Examination of Section Eight (8) Tenant Files Steps to resolve: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2023. Individual responsible for correction: Executive Director Timeframe: As of June 30, 2023
View Audit 16696
Finding 12321 (2022-001)
Significant Deficiency 2022
Brunswick Housing Authority
GA
HUD Housing Programs Internal Control / Segregation of Duties
2022-1 Condition: Deficiencies Noted In Examination Of Section Eight (8) Management Assessment Program (SEMAP) Certification Steps to resolve: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and docum...
2022-1 Condition: Deficiencies Noted In Examination Of Section Eight (8) Management Assessment Program (SEMAP) Certification Steps to resolve: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2023. Individual responsible for correction: Executive Director Timeframe: As of June 30, 2023
View Audit 16696
Finding 12318 (2022-001)
Significant Deficiency 2022
Ucc Iii, Inc. D/b/a Oakhaven Community
OH
HUD Housing Programs Internal Control / Segregation of Duties Eligibility
"""Condition: HUD guidelines regarding the EIV system were not followed and the EIV system reports were not utilized timely during 2022. Planned Corrective Action: Management has implemented guidelines and trainings surrounding the use of the EIV system. Management will continue to monitor the appro...
"""Condition: HUD guidelines regarding the EIV system were not followed and the EIV system reports were not utilized timely during 2022. Planned Corrective Action: Management has implemented guidelines and trainings surrounding the use of the EIV system. Management will continue to monitor the appropriate use of the EIV system. Contact person responsible for corrective action: Julie Reed, Housing Accounting Manager Anticipated Completion Date: December 31, 2023 "" "
View Audit 16679
Finding 12307 (2022-002)
Significant Deficiency 2022
Upper Palmetto Ymca, Inc.
SC
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2022-002 ? Form RD-442-2 Quarterly Reporting Requirement ? Management agrees with the findings outlined in the Schedule of Findings and Questioned Costs for the Year Ended December 31, 2022 ? With the exception of the following elements: Schedule 1 page 1 Column 2 Names, Addresses, and Te...
Finding 2022-002 ? Form RD-442-2 Quarterly Reporting Requirement ? Management agrees with the findings outlined in the Schedule of Findings and Questioned Costs for the Year Ended December 31, 2022 ? With the exception of the following elements: Schedule 1 page 1 Column 2 Names, Addresses, and Terms of Office for the Board Chair and Board of Directors (4th Qtr only) All other elements were included in the Q1 2023 reporting file to the USDA ? Other corrections will be made within 30 days of the audit report and will be included in the next required USDA reporting file.
View Audit 16675
Finding 12306 (2022-001)
Significant Deficiency 2022
Upper Palmetto Ymca, Inc.
SC
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2022-001 ? Form RD-442-2 Annual Reporting Requirement ? Management agrees with the findings outlined in the Schedule of Findings and Questioned Costs for the Year Ended December 31, 2022 ? Missing elements listed under the ?conditions? section will be added to the next USDA reporting file....
Finding 2022-001 ? Form RD-442-2 Annual Reporting Requirement ? Management agrees with the findings outlined in the Schedule of Findings and Questioned Costs for the Year Ended December 31, 2022 ? Missing elements listed under the ?conditions? section will be added to the next USDA reporting file. ? Corrections will be made within 30 days of the audit report and will be included in the next required USDA reporting file.
View Audit 16675
Ahs Hospital Corp.
NJ
Reporting Internal Control / Segregation of Duties
Management?s Views and Corrective Action Plan December 31, 2022 2022-001: Provider Relief Fund Reporting Federal Agency: Department of Health and Human Services Health Resources and Services Administration (HRSA) Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assist...
Management?s Views and Corrective Action Plan December 31, 2022 2022-001: Provider Relief Fund Reporting Federal Agency: Department of Health and Human Services Health Resources and Services Administration (HRSA) Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Management agrees with the facts as presented in the auditor?s finding. Within the PRF Reporting Portal under its Reporting Period 3 requirement for Practice Associates Medical Group (PAMG), management inadvertently continued to report budgeted quarterly data beyond fiscal year end December 31, 2020 (the year for which the budget was approved prior to March 27, 2020). Management?s interpretation of the PRF Reporting Portal guidance was that if Option 2 was chosen, all data including budgets needed to be entered in the portal instead of leaving the budget data blank for the periods where the budget was not approved prior to March 27, 2020. Management contacted HRSA, who advised us that there is no corrective action needed to the previously reported submissions. The losses reported in the fiscal year ended December 31, 2020 far exceeded the total PRF funds received by PAMG through the period of availability for Reporting Period 3. Any future required reporting under the program will not include budgeted data. Management responsible for corrective action plan: Katharine Driebe, Vice President ? Finance (kay.driebe@atlantichealth.org)
View Audit 16670
Finding 12302 (2022-003)
Material Weakness 2022
County of Alameda, California
CA
Questioned Costs Cash Management Material Weakness
Item No. 2022-003 ? Cash Management and Reporting Material Noncompliance Material Weakness in Controls Over Compliance Responsible Party: Brian Lim Financial Services Specialist II HCSA Office of the Agency Director Corrective Action Plan: In meetings with the State, HCSA has clarified that encu...
Item No. 2022-003 ? Cash Management and Reporting Material Noncompliance Material Weakness in Controls Over Compliance Responsible Party: Brian Lim Financial Services Specialist II HCSA Office of the Agency Director Corrective Action Plan: In meetings with the State, HCSA has clarified that encumbrances were submitted as part of the expenditure reporting and claiming and the State has expressed awareness of this reporting and claiming practice, but to date, HCSA has not been able to obtain documented confirmation that permitted reimbursing HCSA for encumbered amounts. HCSA will take measures to adjust monthly expenditure reports within the Spend Plan and include in the next soonest reporting and claim period actual expenditures, and revisit grant award provisions pertaining to reporting requirements to ensure that both the reports and the claims are prepared using the appropriate basis of accounting. HCSA will resolve with CDPH previously claimed encumbrances and ensure alignment with expenditure reporting requirements and claims for reimbursement requirements. Anticipated Implementation Date: June 30, 2024
View Audit 16656 Questioned Costs: $1
Finding 12300 (2022-004)
Significant Deficiency 2022
Dundy County Stratton Public Schools District No. 117
NE
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN October 25, 2022 Dundy County Stratton Public Schools District No. 117, respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the sc...
CORRECTIVE ACTION PLAN October 25, 2022 Dundy County Stratton Public Schools District No. 117, respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedule of findings and questioned costs are discussed below and are numbered consistently with the numbers assigned in that schedule. FINANCIAL STATEMENT FINDINGS 2022-004 INTERNAL CONTROL OVER SCHEDULE OF EXPENDUTRES OF FEDERAL AWARDS PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. The District reviews such financial statements and approves all adjustments. The District also uses analytic procedures, and other procedures determined necessary. If the Nebraska Department of Education has questions regarding this plan, please call Mrs. Anderson at 308.423.2738. Sincerely yours, Mrs. Jackie Anderson Superintendent
View Audit 16666
Finding 12299 (2022-002)
Significant Deficiency 2022
Ballardsville Rural Fire Protection District
KY
Reporting Internal Control / Segregation of Duties
Response: The Fire District does not believe that hiring a professional consultant to aid in financial reporting would be cost effective or economically feasible at this time.
Response: The Fire District does not believe that hiring a professional consultant to aid in financial reporting would be cost effective or economically feasible at this time.
View Audit 16663
Finding 12298 (2022-001)
Significant Deficiency 2022
Ballardsville Rural Fire Protection District
KY
Reporting Internal Control / Segregation of Duties
Response: The Fire District does not believe that hiring a professional consultant to aid in financial reporting would be cost effective or economically feasible at this time.
Response: The Fire District does not believe that hiring a professional consultant to aid in financial reporting would be cost effective or economically feasible at this time.
View Audit 16663
Finding 12294 (2022-101)
Significant Deficiency 2022
Navajo County Community College District
AZ
Allowable Costs / Cost Principles § 200.303
Maderia Ellison, Vice President for Administrative Services/CFO Jeremy Raisor, Dean of Career & Technical Education Anticipated completion date: June 30, 2023 Corrective Action Plan: The District has been made aware of the issues related to the federal awards and concurs with the finding and recom...
Maderia Ellison, Vice President for Administrative Services/CFO Jeremy Raisor, Dean of Career & Technical Education Anticipated completion date: June 30, 2023 Corrective Action Plan: The District has been made aware of the issues related to the federal awards and concurs with the finding and recommendations. The District will develop and implement student refund procedures to ensure that written or electronic consent is received from students before applying emergency financial assistance to the student?s outstanding account balance, and that if the consent cannot be obtained within the appropriate time period funds will be released to the student. The district will also make any necessary adjustments on the three accounts where emergency financial assistance was misapplied.
View Audit 16637
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